What is Managerial Dashboard

This chapter takes a fresh look at empirical studies that have tried to demonstrate the connection between management accounting change and organizational performance in health system. A qualitative research design was adopted involving the use of a mailed survey to collect data from June 2017 to December 2017 in Romanian healthcare companies. The results of the present study suggest that the successful management of change is important for the survival and success of any organization in today's private health environment, which is extremely competitive and evolving continually. Finally, our findings are relevant for the transformation of managerial accounting from a passive state to an active one in producing and implementing change.